A simple, low loss and compact 90° SOI waveguide bend constructed by using an inner circular curve and an outer Euler-circular curve was proposed, optimal designed and fabricated. By adopting this simple structure, the width and curvature of the waveguide bend can be varied simultaneously, which can effectively suppress both the mode mismatch loss and the radiation loss. Three-dimensional finite difference time domain simulation results indicate a very low excess loss of about 0.0056 dB can be achieved for equivalent bending radius of 2 μm. By using the cut-back method, a low loss of about 0.0175 dB at 1550 nm was measured, which is less than one quarter of the traditional circular bend. In addition, the wavelength dependence for the proposed SOI waveguide bend was investigated and 0.0088 dB–0.0247 dB was measured in the wavelength range of 1480∼1580 nm.